What are Local Authority Rates?

Rates are a property tax levied by Local Authorities on the occupiers of commercial/ industrial properties in their administrative area and is used to fund the general provision of services throughout the county.

What is the Property Entry Levy (PEL)?

The property levy is a charge, which the Local Authority applies to all, newly erected or newly constructed properties pending the assessment of commercial rates. For further information about PEL charges please refer to the leaflet attached.  Link to  leaflet.

Warrants and the General Rate?

Shown below is a table of the general rate multiplier and the percentage increase in the rate from year to year. The total amount of funds arising from the county rate is called the warrant. The total number of rate payers in County Kildare is currently 3601, with a total of 3829 properties.   

Who is liable to pay Rates?

The occupier of the premises is liable for the rates. However if they default a subsequent occupier is liable for any unpaid rates on the property.

The relevant extract is Section 71 of the Poor Relief (Ireland) Act, 1838:

“Every rate made under the authority of this Act shall be paid to the person authorised to collect the same by the person in the actual occupation of the rateable property at the time of the rate made, and on his default then by the person subsequently in the occupation of the rateable property from whom such rate shall be demanded”.

Important Note for Landlords and Prospective Purchasers/Lessees:

As rates remain with a property if unpaid it is imperative that landlords ensure that all rates due by their tenants are paid in full at the end of their lease. If not the rates remain with the premises and will fall due by the new occupiers. 

If you are buying or leasing a premises you should ensure that the rates due have been paid. If not the rates remain with the premises and will fall due by you as the new occupier. 

How are Commercial Rates Calculated?

There are two factors involved – the Rateable Valuation and the Annual Rate on Valuation.

Rateable Valuation (RV)

The rateable valuation of property is determined by the Commissioner of Valuation. The valuation of your property is assessed by reference to the values of comparable properties on the valuation list.

Annual Rate on Valuation (ARV)

The second factor included in the calculation of commercial rates is the ‘Annual Rate on Valuation’ (or multiplier). This is determined by the Council at its Annual Budget Meeting.

The annual rate on valuation in Kildare for 2012 is 68.95.

The rates liability for a property is calculated by multiplying the rateable valuation by the annual rate on valuation: 

Example:

RV                               Annual Rate on Val                Rate Demand
100                 x                      68.95              =            €6895

When are Commercial Rates Due?

A demand for Commercial Rates will issue once the rate is made, this is generally in February each year.

Commercial Rates are payable in two equal instalments, one when the rate is made and the second on the 1^st July.

How can I pay my rates to Kildare County Council?

Standing Order:

You can arrange for a Standing Order to be set up from your bank account. Please find enclosed form that can be sent to your bank. Link to form.

Kildare County Council’s Commercial Rate Account details are:

Sortcode:                   90-12-39

Account Number:      46567176

By Post:

You can pay by Cheque/ Bank Draft/ Postal Money Order.

Please make payable to ‘Kildare County Council’ and send to:

Water and Rates Section, Kildare County Council, Áras Chill Dara, Devoy Park, Naas, Co. Kildare.  Please attach remittance slip from the bottom of your invoice or quote your account reference on your payment.

Bank Credit Transfer:

Charges can be paid by credit transfer directly from your bank account to our account as per details above.

Credit Card/ Laser:

You can pay by Credit/ Laser card by phoning the Cash Office at 045-980606 / 980656 Monday to Friday, 9.30 am to 4.30 pm.

Cash Office:

Charges can be paid in person by calling to the Cash Office, Level 2, Finance Section, Kildare County Council, Aras Chill Dara, Devoy Park, Naas from Monday to Friday, 9.30 am to 4.30 pm.

Revenue Collector:

Your revenue collectors contact details are on your demand or alternatively contact us at (045) 980656 for assistance.

Who are the Valuation Office?

The Valuation Office is the state property valuation agency. Their core business is the valuation of property for commercial rates. The Valuation Office is independent of Local Authorities. 

Who can apply to have the valuation of property revised or altered?

The occupier or owner of property, the Rating Authority, or an occupier of an other property appearing on the valuation list may apply to have the valuation of a property revised. The Commissioner of Valuation may also initiate revisions of valuation.However pursuant to Section 28 (4) of the Valuation Act 2001 a material change of circumstance (MCC) must have taken place for a revision of valuation to take place. In brief, a material change of circumstance means a physical alteration or new building, total or partial demolition, or a subdivision or amalgamation of relevant property.  

Any revision application should be made directly to the Commissioner of Valuation on the perscribed R.2A form (Link to Form)  and must be accompanied by a fee of €250.

Who will assess the valuation of my property?

A valuer, called a “Revision Officer”, from the Valuation Office will call to assess the valuation of your property. 

Will I be contacted about my Valuation?

The revision officer will, in the first instance and where possible, make contact prior to inspection in order to make an appointment. Once the property has been inspected, the revision officer will send you a draft certificate containing the proposed valuation and other details of your property.If you are unhappy with the valuation or other details contained in the draft certificate, you may make representations, in writing, to the revision officer within 28 days of the issue of the draft certificate. Following consideration of your representations the revision officer will send you the final valuation certificate. 

Can I appeal my valuation?

You can appeal the valuation to the Commissioner of Valuation within 40 days from the date of issue of the valuation certificate. The appeal must be made on the prescribed form (Appeal 1 2002 form) and accompanied by the appropriate fee. The Commissioner of Valuation will consider your appeal and make a decision within 6 months of receiving the appeal. If the 40 days from the date of issue of the Valuation Certificate has elapsed, there is no further appeal process available.

What if I am still unhappy with my valuation?

There is a further right to appeal to the Valuation Tribunal. This is an independent body set up to settle disputed valuations between the Commissioner of Valuation and ratepayers or Local Authorities. To be valid, an appeal to the Valuation Tribunal must follow the initial appeal to the Commissioner. It must be in writing and must specify the grounds of appeal. The appeal must be made within 28 days and must be accompanied by the appropriate fee.

Is the Valuation Tribunal’s decision final?

The decision of the Valuation Tribunal is final on the amount of the valuation. There is a further right of appeal to the High Court and ultimately to the Supreme Court on a point of law.

Contact Details:

Kildare County Council Water and Rates Office
Address: Kildare County Council, Aras Chill Dara Devoy Park, Naas, Co. Kildare
Phone: 045 980656
Fax: 045 980640
E-mail: Water&Rates@kildarecoco.ie

Valuation Office Ireland
Address: Irish Life Centre, Abbey Street Lower, Dublin 1.
Phone: (01) 8171000
Fax: (01) 8171180
Website: www.valoff.ie